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Control and regulatory compliance

Regulatory compliance is a second line activity. It is good practice for internal audit to provide assurance over the activities of second line functions. However, in some organisations internal audit may be required to provide compliance assurance in relation to first line activities.

Regulation is a vast, wide-ranging topic.   

The guidance and resources on this page should be considered as a start point to your learning journey.

IPPF links | GuidanceAdditional resources | Relevant position papers

Data Protection |  A-Z


Main IPPF links

Core Principles 

3. Is objective and free from undue influence (independent).
7. Communicates effectively
8. Provides risk-based assurance.
9. Is insightful, proactive, and future-focused.
10. Promotes organisational improvement.

 Core principles

2050 Coordination and reliance   Implementation guidance
2130 Control  Implementation guidance

Guidance 

Control

Chartered IIA
Control (2021)   
IIA Global
Auditing the control environment (2011)  Transformation and internal controls (2022)  

Data protection including GDPR

Chartered IIA
Data protection (2019) Key changes in the new GDPR (2019) GDPR as BAU: processes in place? (2018)
Data breach incidents and response plans (2015)
IIA Global  
Tips for auditing data privacy (2020)
Data ethics (2019)

A-Z

Chartered IIA
Anti-money laundering (2019) Bribery Act 2010 (2010) Bribery Act: adequate procedures (2017)
Deprivation of Liberty Safeguards (2021) Digital accessibility regulations (2021) Gender pay (2020)
Health and safety (2020) Corporate killing (2008) European sustainability reporting standards (2023)
Human rights reporting (2017) IR35 (2022) Modern Slavery Act 2015 (2015)
Prompt payment code (2022) Safeguarding (2021) Sanctions (2022)
Slavery and human trafficking (2017)     
IIA Global  
Human Trafficking and Slavery (2019)

Additional resources 

Codes of practice | financial services, private and third sector

Need help to find what you are looking for? ask the resources team


Chartered IIA Position Papers

Internal audit and corrupt practices (2017)

Content reviewed: 10 May 2023